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CISA · Question #244

Attribute sampling is BEST suited to estimate:

The correct answer is C. the degree of compliance with approved procedures.. Attribute sampling is best suited for estimating the proportion or frequency of a specific characteristic within a population, making it ideal for assessing compliance with procedures.

Submitted by ahmad_uae· Apr 18, 2026Information System Auditing Process

Question

Attribute sampling is BEST suited to estimate:

Options

  • Athe true monetary value of a population.
  • Bstandard deviation from the mean.
  • Cthe degree of compliance with approved procedures.
  • Dthe total error amount in the population.

How the community answered

(35 responses)
  • A
    3% (1)
  • B
    3% (1)
  • C
    86% (30)
  • D
    9% (3)

Why each option

Attribute sampling is best suited for estimating the proportion or frequency of a specific characteristic within a population, making it ideal for assessing compliance with procedures.

Athe true monetary value of a population.

Estimating the true monetary value of a population (e.g., account balances) typically involves variables sampling, which deals with continuous data rather than binary attributes.

Bstandard deviation from the mean.

Standard deviation from the mean is a statistical measure of data dispersion, usually calculated from variable data, not attributes.

Cthe degree of compliance with approved procedures.Correct

Attribute sampling involves selecting a sample and examining it for the presence or absence of a specific characteristic or 'attribute' (e.g., whether a control was performed or not). This method is used to estimate the rate of occurrence of a certain condition within a population, which directly translates to assessing the degree of compliance with internal controls or approved procedures.

Dthe total error amount in the population.

Estimating the total error *amount* in a population also falls under variables sampling, as it deals with monetary or quantitative errors, not the presence/absence of an attribute.

Concept tested: Attribute sampling purpose in auditing

Topics

#Audit Sampling#Attribute Sampling#Compliance Testing#Audit Techniques

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